Florida Senate - 2008 COMMITTEE AMENDMENT
Bill No. PCS (516968) for SB 2788
457608
Senate
Comm: RCS
4/2/2008
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House
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The Committee on Finance and Tax (Geller) recommended the
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following amendment:
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Senate Amendment (with title amendment)
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Between line(s) 1022 and 1023,
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insert:
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Section 12. Present paragraph (f) of subsection (7) of
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section 212.055, Florida Statutes, is redesignated as paragraph
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(g), and a new paragraph (f) is added to that subsection, to
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read:
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212.055 Discretionary sales surtaxes; legislative intent;
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authorization and use of proceeds.--It is the legislative intent
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that any authorization for imposition of a discretionary sales
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surtax shall be published in the Florida Statutes as a subsection
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of this section, irrespective of the duration of the levy. Each
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enactment shall specify the types of counties authorized to levy;
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the rate or rates which may be imposed; the maximum length of
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time the surtax may be imposed, if any; the procedure which must
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be followed to secure voter approval, if required; the purpose
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for which the proceeds may be expended; and such other
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requirements as the Legislature may provide. Taxable transactions
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and administrative procedures shall be as provided in s. 212.054.
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(7) VOTER-APPROVED INDIGENT CARE SURTAX.--
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(f) Notwithstanding any provision of this subsection except
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paragraphs (b) and (g), a hospital surtax may be levied upon
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approval of a referendum by the electors in a county that has
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more than one independent special hospital district and a
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population of fewer than 50,000 residents, not including inmates
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and patients residing in institutions operated by the Federal
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Government, the Department of Corrections, the Department of
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Health, or the Department of Children and Family Services.
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Subject to the cap in paragraph (g), the surtax may be levied at
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a rate not to exceed 1 percent.
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1. At least 90 days before submitting the referendum to the
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voters, the governing body of the county shall certify to the
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Department of Revenue the populations of each special hospital
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district. If the surtax referendum is approved, the surtax
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proceeds shall be allocated to each district in proportion to the
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relative populations certified by the county governing body.
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2. In addition to the uses authorized by this subsection,
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an independent special hospital district may pledge surtax
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proceeds to service new or existing bond indebtedness and may use
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surtax proceeds to pay the direct costs incurred to finance,
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plan, construct, or reconstruct a public or not-for-profit
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hospital in the county; the land acquisition, land improvement,
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design, engineering costs, equipment, and furnishing costs
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related to the hospital; or the direct costs associated
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therewith. An independent hospital district may use the services
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of the Division of Bond Finance of the State Board of
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Administration pursuant to the State Bond Act to issue bonds
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under this paragraph.
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3. Any county having a population of fewer than 50,000
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residents at the time bonds authorized in this paragraph are
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issued shall retain the authority granted under this paragraph
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throughout the term of such bonds, including the term of any
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refinancing bonds, regardless of any subsequent increase in
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population which results in the county having 50,000 or more
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residents.
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4. If the indebtedness issued by one hospital district
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expires before the indebtedness issued by the other hospital
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district, the full amount of the surtax proceeds shall be applied
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to service the remaining indebtedness until it is extinguished.
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================ T I T L E A M E N D M E N T ================
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And the title is amended as follows:
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On line(s) 55, after the first semicolon,
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insert:
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amending s. 212.055, F.S.; authorizing certain counties to
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levy a hospital surtax subject to referendum approval;
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providing for the allocation and uses of the surtax
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proceeds;
4/1/2008 8:24:00 AM 593-06323-08
CODING: Words stricken are deletions; words underlined are additions.